Are we trying to do something that involves us having to develop scientific or technical knowledge that isn't commonly available (i.e. in the public domain)?

What are the scientific or technological challenges we had to overcome as part of this work? These have to be uncertainties that competent professionals working in the field cannot readily resolve and where solutions are not common knowledge.

However despite this it can be surprising what does qualify as R&D. It doesn’t always have to be cutting edge science. For example making an existing product smaller or more efficient or greener may qualify.

This covers many grants and may prove fatal to an SME R&D claim, however small the grant, although a claim under the ‘large company’ scheme for R&D Expenditure Credits (RDEC) may still be possible although this is usually far less valuable. You may need to check with the grantor whether it is a notified state aid.